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Manhattan Moment: Payroll tax cliff is like asking for gift back

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On New Year’s Day, President Obama proclaimed his “bipartisan solution” to the fiscal cliff was “a victory for middle-class families and the economy.” That V sign must have seemed premature to the more than 120 million Americans who logged in to their bank accounts later that month and found that their pay had been suddenly slashed. The paycheck shock may be the biggest threat to our...